增值税一般纳税人申报负增值现象解析□于柏青增值税一般纳税人申报负增值，进项税额大于销项税额，是实行新的增值税抵扣办法后经常出现的一种现象。这种现象说明了什么问题，原因是什么，应该采取什么样的对策，笔者结合实际工作在齐齐哈尔市的８个区、县进行了专题调查... Value Added Tax General Taxpayers to declare the phenomenon of negative value increase □ Yu Bo value-added tax general taxpayer to declare negative value, the amount of input tax is greater than the amount of output tax, is the implementation of the new value-added tax deduction often occur after a phenomenon. This phenomenon shows what the problem is, what is the reason what kind of countermeasures should be taken, the author with the actual work in Qiqihar City, 8 districts and counties conducted a thematic investigation ...